VAT rules in e-commerce: a long way to go for OSS and IOSS implementation

From an interview to our Managing Associate Chiara Mejnardi – returning from the ITR VAT Forum as speaker – we understand that there is still a long way to go for a wider implementation of the OSS and IOSS special schemes. However, companies have great expectations from them, in terms of fulfillments reductions, e.g. not mandatory invoicing, one single VAT return and one single VAT payment.

“If, for instance, the OSS regime will be extended to the intra-community transfer of own goods – Chiara says –  it will be a relevant step forward and it will have a great impact on simplification, also for companies which are not focused on e-commerce but have warehouses in several EU Member States different from the Country of establishment”.